Section 2, Maharashtra Value Added Tax Act, 2005 [S2M-5YB]
As at 7 September 2026. In force from 14 March 2005.
2. Definitions.—In this Act, unless the context otherwise requires,— (a) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property; (c) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (d) "prescribed" means prescribed by rules made under this Act.
Defined terms in this text (4)
Board: Section 2, Maharashtra Value Added Tax Act, 2005 [S2M5YB] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Maharashtra Value Added Tax Act, 2005 [S2M5YB] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
notification: Section 2, Maharashtra Value Added Tax Act, 2005 [S2M5YB] (In this Act, unless the context otherwise requires,—): "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly
notification: 996 more definitions.
prescribed: Section 2, Maharashtra Value Added Tax Act, 2005 [S2M5YB] (In this Act, unless the context otherwise requires,—): "prescribed" means prescribed by rules made under this Act
prescribed: 996 more definitions.
Made under this section, or naming it (0)
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Cited by (0)
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Not held (0)
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Duties published under this section (0)
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